Seeks to amend MGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).

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..... NOTIFICATION 30/2020-State Tax Dated Shillong the 3 rd April, 2020 No. ERTS (T) 2/2020/172 In exercise of the powers conferred by Section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following rules further to amend the Meghalaya Goods and Ser .....

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..... by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31 st day of July, 2020. . 3, In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely :- Provided that the said condition shall apply cumulatively for the period .....

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